Opinion
13436-21
11-29-2021
Jason T. Dittman & Elizabeth Dittman Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On November 22, 2021, respondent filed a motion for an order that the specified affirmative allegations in the answer be deemed admitted. Upon due consideration, it is
ORDERED that, on or before January 12, 2022, petitioners shall file a Reply as required by Rule 37(a) and (b), Tax Court Rules of Practice and Procedure. If petitioners do not file a reply as directed herein, the Court will grant respondent's motion and deem admitted for purposes of this case the affirmative allegations set forth in the answer.